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  2. Glossary of construction cost estimating - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_construction...

    A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...

  3. IAS 16 - Wikipedia

    en.wikipedia.org/wiki/IAS_16

    IAS 16 permits two accounting models for measurement of the asset in periods subsequent to its recognition, namely the cost model and the revaluation model. [ 7 ] Under the cost model , the carrying amount of the asset is measured at cost less accumulated depreciation and eventual impairment (similar to the inventory's Lower of cost or market ...

  4. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    An operating expense (opex) [a] is an ongoing cost for running a product, business, or system. [1] Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system.

  5. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.

  6. Durable good - Wikipedia

    en.wikipedia.org/wiki/Durable_good

    A car is a durable good. The gasoline that powers it is a non-durable (or consumable) good.. In economics, a durable good or a hard good or consumer durable is a good that does not quickly wear out or, more specifically, one that yields utility over time rather than being completely consumed in one use.

  7. NYT ‘Connections’ Hints and Answers Today, Wednesday, January 15

    www.aol.com/nyt-connections-hints-answers-today...

    We mean it. Read no further until you really want some clues or you've completely given up and want the answers ASAP. Get ready for all of today's NYT 'Connections’ hints and answers for #584 on ...

  8. Bengals WR Jermaine Burton reportedly accused of assaulting ...

    www.aol.com/sports/bengals-wr-jermaine-burton...

    Jermaine Burton's rookie year was an unmitigated disaster. Burton was reportedly gone when police arrived at the scene, and the woman suffered minor injuries but did not need medical attention.

  9. Indirect procurement - Wikipedia

    en.wikipedia.org/wiki/Indirect_procurement

    Indirect procurement is the sourcing of goods and services not related to manufacturing for a business to enable it to maintain and develop its operations. The goods and services classified under the umbrella of indirect procurement are commonly bought for consumption by internal stakeholders (business units or functions) rather than the external customer or client.